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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-5 - RULES ABOUT DEDUCTIBILITY OF PARTICULAR KINDS OF AMOUNTS  

Division 30 - Gifts or contributions    View history reference

Subdivision 30-B - Tables of recipients for deductible gifts    View history reference ITAA 36

The family

SECTION 30-70  The family  

 View history reference

30-70(1)  

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This table sets out general categories of family recipients.
The family - General
ItemFund, authority or institutionSpecial conditions - fund, authority or institutionSpecial conditions - gift
8.1.1a public fund established and maintained:
(a) by a *non-profit company to which section 30-75 applies; and
(b) solely for the purpose of providing money to be used in giving or providing marriage education under the Marriage Act 1961 to individuals in Australia
the public fund must be:
(a) a *registered charity; or
(b) operated by a registered charity
none
.......... 
8.1.2a public fund that is established and maintained:
(a) by a *non-profit company which receives funding from the Commonwealth to provide family counselling or family dispute resolution within the meaning of the Family Law Act 1975; and
(b) solely for the purpose of providing money to be used in providing family counselling or family dispute resolution within the meaning of the Family Law Act 1975 to individuals in Australia
the public fund must be:
(a) a *registered charity; or
(b) operated by a registered charity
none

30-70(2)  

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This table sets out specific family recipients.
The family - Specific
ItemFund, authority or institutionSpecial conditions
8.2.1(Repealed by No 101 of 2006) 
...........
8.2.2(Repealed by No 101 of 2006) 
...........
8.2.3Australian Breastfeeding Associationthe gift must be made after 31 July 2001
...........
8.2.4Playgroup NSW (Inc).the gift must be made after 14 April 2005
...........
8.2.5Playgroup WA (Inc)the gift must be made after 13 March 2005
...........
8.2.6Playgroup Queensland Ltdthe gift must be made after 14 April 2005
...........
8.2.7Playgroup Tasmania Inc.the gift must be made after 14 April 2005
...........
8.2.8Playgroup Association Northern Territory Incorporatedthe gift must be made after 24 May 2005
...........
8.2.9ACT Playgroups Association Incorporatedthe gift must be made after 14 April 2005
.......... 
8.2.10Playgroup Victoria Inc.the gift must be made after 23 February 2006
.......... 
8.2.11Playgroup SA Incthe gift must be made after 5 August 2006
...........
8.2.12Playgroup Australia Limitedthe gift must be made after 2 August 2006

Archived:

S 30-70(2) (table items 8.2.1 and 8.2.2) repealed as inoperative by No 101 of 2006, s 3 and Sch 1 item 223, effective 14 September 2006. For application and savings provisions and for former wording see the CCH Australian Income Tax Legislation archive.


 



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